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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Ways in which an organization could suffer from check fraud include which of the following: I. Check alteration; II. Invalid payments; III. Stolen issued checks.

A) I and III only
B) II and III only
C) I and II only
D) I, II, and III

2. Each of the following are ways to expand the use of the P-card, EXCEPT:

A) Eliminate spending limits on the card
B) Have the issuer identify more vendors that accept the card
C) Expand the categories of purchases available for card use
D) Issue AP a departmental card for making vendor payments

3. All of the following are examples of key performance indicators (KPIs) EXCEPT:

A) Positive pay
B) Lost discounts
C) Invoices paid on time
D) Cost per invoice

4. Which of the following are reasons an employee should keep and submit T&E receipts, even if using a corporate travel card?

A) I and III only (There may be additional expenses for items paid out-of-pocket; The card information may not include the sufficient level of detail needed for approval)
B) I and II only (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones)
C) I, II, and III (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
D) II and III only (Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)

5. What is another term for "software-as-a-service"?

A) Onsite vendor support
B) On-demand software
C) Consultant-specific applications
D) Perpetual software license

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